Appeal 2006-2678
Application 09/235,120
1 THE INVENTION
2 Appellants’ claimed invention consists of a computer implemented
3 cost tracking and accounting method which includes the step of creating a
4 unique cost source identifier data structure (Specification 11).
5 Claim 1 under appeal reads as follows:
6 1. A computer implemented actual costing method for
7 collecting and presenting an actual cost of manufacturing an
8 item or performing a service, comprising the steps of:
9
10 collecting actual costs of performing a job,
11 manufacturing an item and/or purchasing an item,
12
13 creating a unique cost source identifier data structure for
14 each collected actual cost, each created cost source identifier
15 data structure including a plurality of attribute fields;
16
17 populating one of the plurality of attribute fields of the
18 created cost source identifier data structure with the collected
19 actual cost;
20
21 storing the populated cost source identifier data structure
22 in a memory of a computer;
23
24 associating each unique cost source identifier data
25 structure to a step carried out while manufacturing the item or
26 while performing the service; and
27
28 organizing and storing the cost source identifier data
29 structures within the computer as a hierarchical structure that is
30 modeled on:
31
32 a structure of the item manufactured or
33
34 a sequence of operations carried out while
35 performing the service;
2
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Last modified: September 9, 2013